Certificate for Claiming Deduction under Section 80DDB Taxpayers who have dependents with specified diseases

Section 80DDB – How to Get a Certificate for Claiming Deduction under Section 80DDB Taxpayers who have dependents with specified diseases write to us inquiring about how to get a certificate for claiming deduction under section 80DDB on their income tax return. This has been discussed below:Details of deduction allowed under section 80DDB

Deduction under section 80DDB is allowed for medical treatment of a dependant who is suffering from a specified disease (listed in the table below).

Can be claimed by an Individual or HUF

Allowed to Resident Indians

When taxpayer has spent money on treatment of the dependant

Dependant shall mean spouse, children, parents and siblings

In case the dependant is insured and some payment is also received from an insurer or reimbursed from an employer, such insurance or reimbursement received shall be subtracted from the deduction.

How and from whom to take this certificate

(Refer Rule 11DD of the Income-tax Rules)

The certificate can be taken from a Specialist as per the table below.

Patients getting treated in a private hospital are not required to take the certificate from a government hospital.

Patients receiving treatment in a government hospital have to take the certificate from any specialist working full-time in that hospital. Such specialist must have a postgraduate degree in General Medicine or an equivalent degree, which is recognized by the Medical Council of India (MCI).

Certificate in Form 10I is no longer required.

The certificate must have

name and age of the patient

name of the disease or ailment

name, address, registration number and the qualification of the specialist issuing the prescription

If the patient is receiving the treatment in a Government hospital, it should also have name and address of the Government hospital.

List of diseases and the specialists who can give certificate under section 80DDB

Serial No Disease Certificate to be taken from  

(i) Neurological Diseases where the disability level has been certified to be of 40% and above — 

(a) Dementia 

(b) Dystonia Musculorum Deformans 

(c) Motor Neuron Disease 

(d) Ataxia 

(e) Chorea 

(f) Hemiballismus 

(g) Aphasia 

(h)Parkinsons Disease Neurologist having a Doctorate of Medicine (D.M.) degree in Neurology

or

any equivalent degree, which is recognised by the Medical Council of India

(ii) Malignant Cancers Oncologist having a Doctorate of Medicine (D.M.) degree in Oncology

or

any equivalent degree which is recognised by the Medical Council of India

(iii) Full Blown Acquired Immuno-Deficiency Syndrome (AIDS) any specialist having a post-graduate degree in General or Internal Medicine,

or

any equivalent degree which is recognised by the Medical Council of India

(iv) Chronic Renal failure a Nephrologist having a Doctorate of Medicine(D.M.) degree in Nephrology

or

a Urologist having a Master of Chirurgiae(M.Ch.) degree in Urology

or

any equivalent degree, which is recognised by the Medical Council of India

(v) Hematological disorders 

(i) Hemophilia

(i) Hemophilia

(ii) Thalassaemia a specialist having a Doctorate of Medicine (D.M.) degree in Hematology

or

any equivalent degree, which is recognised by the Medical Council of India

Amount allowed as a deduction 40,000/- or the amount actually paid, whichever is less.

In the case of a senior citizen and super-senior citizen, Rs.1,00,000 or amount actually paid, whichever is less.

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